As per section 79, subsection 1 clause c(i), the concerned office can issue a notice to any other person from whom the amount is due or becomes payable or to paid to the defaulted taxpayer, asking the said person to pay such amount to the government and not to the defaulted taxpayer.
GST Tip – 355
On payment of the full bid amount by the successful bidder for at the auction of goods of the defaulted taxpayer, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12.
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